308451 ÷ 40 
We're looking to find how many times 40 goes into 308451.

On to step 1:
The number 40 fits into 3 0 times, leaving a remainder of 3.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 3 leaves us with 3.
Fetch the next digit (0) from the dividend, attach it to 3 and continue: 30 / 40

Going ahead to step 2:
The number 40 fits into 30 0 times, leaving a remainder of 30.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 30 after subtracting 0 from 30.
Fetch the next digit (8) from the dividend, attach it to 30 and continue: 308 / 40

Advancing to step 3:
40 goes into 308 7 times with a remainder of 28.
The number 7 becomes the next digit in our result. 
Result so far: 7.0
Subtracting 280 from 308 leaves us with 28.
Take the next digit (4) from the dividend and append it to 28, then repeat: 284 / 40

Step 4:
40 goes into 284 7 times with a remainder of 4.
The next digit of our result is 7. 
Result so far: 77.0
The remainder is 4 after subtracting 280 from 284.
Take the next digit (5) from the dividend and append it to 4, then repeat: 45 / 40

Let's proceed to step 5:
40 can be fit into 45 1 times, resulting in a remainder of 5.
Record the quotient 1 as the next digit in the result. 
Result so far: 771.0
Deduct 40 from 45 and we're left with 5.
Append the next digit (1) from the dividend to 5 and continue with: 51 / 40

Let's proceed to step 6:
40 can be fit into 51 1 times, resulting in a remainder of 11.
Put 1 as the next digit of the answer. 
Result so far: 7711.0
If we take 40 away from 51, we end up with 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Advancing to step 7:
The number 40 fits into 110 2 times, leaving a remainder of 30.
Record the quotient 2 as the next digit in the result. 
Result so far: 7711.2
If we take 80 away from 110, we end up with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

On to step 8:
If we divide 300 by 40, we get 7 and a remainder of 20.
The number 7 becomes the next digit in our result. 
Result so far: 7711.27
If we subtract 280 from 300, we get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Advancing to step 9:
40 goes into 200 5 times with a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 7711.275
Subtracting 200 from 200 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Let's proceed to step 10:
40 can be fit into 0 0 times, resulting in a remainder of 0.
The next digit of our result is 0. 
Result so far: 7711.275
Subtract 0 from 0 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Let's proceed to step 11:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 7711.275
Deduct 0 from 0 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

After the division, we end up with 7711.275 and a remainder of 0.0.